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Code · BILL · 116th Congress · H.R. 133 (EAH) — 116 HR 133 EAH: Consolidated Appropriations Act, 2021 · Sec. 274

Sec. 274. Extension of certain deferred payroll taxes

77 words·~1 min read·/bill/116/hr/133/eah/section-274

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The Secretary of the Treasury (or the Secretary’s delegate) shall ensure that Internal Revenue Service Notice 2020–65 (entitled “Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID–19) Disease 2019 Pandemic”) and any successor or related regulation, notice, or guidance is applied— by substituting December 31, 2021 for April 30, 2021 each place it appears therein, and by substituting January 1, 2022 for May 1, 2021 each place it appears therein.
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